Limitation of Liability for Maritime Claims Rules 2026 Limitation of Liability for Maritime Claims Rules 2026 The Gazette of India CG-DL-E-09072026-274303 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 527] NEW DELHI, TUESDAY, JULY 7, 2026/ASHADHA 16, 1948 MINISTRY OF PORTS, SHIPPING AND WATERWAYS NOTIFICATION New Delhi, the 6th July, 2026 G.S.R. 585(E).— In… Read More »
Notification under subrule 1 of Rule 141 of Occupational Safety, Health and Working Conditions(Central) Rules, 2026 The Gazette of India CG-JH-E-09072026-274298 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 518] NEW DELHI, MONDAY, JULY 6, 2026/ASHADHA 15, 1948 MINISTRY OF LABOUR AND EMPLOYMENT (Directorate General Of Mines Safety) NOTIFICATION Dhanbad, the 1st July, 2026… Read More »
Indian Bank NRI TD ACCOUNT OPENING FORM Part A2 Indian Bank NRI TD ACCOUNT OPENING FORM Part A2 From Download Based on Part A2 of the Indian Bank NRI account opening form, here are the key points regarding Term Deposits (FD/RD), forward contracts, and nomination rules (pp. 1-2): 💰 Term Deposit Options (Indian Rupees) Account… Read More »
Indian Bank NRI SB/CA ACCOUNT OPENING FORM Indian Bank NRI SB/CA ACCOUNT OPENING FORM DOWNLOAD The Indian Bank Non-Resident Account Opening Form is a comprehensive document structured into multiple parts to onboard new Non-Resident Indian (NRI), Person of Indian Origin (PIO), and Overseas Citizen of India (OCI) customers, or to transition existing resident accounts to… Read More »
GST CASE LAW 10.07.2026 Relevant Act Section Case Law Title Brief Summary Citation Central Goods and Services Tax Act, 2017 Section 30 Sujoy Paul v. Union of India A cancellation or rejection of GST registration without providing specific particulars in the SCN or giving detailed reasons in the final order violates natural justice. The matter… Read More »
High Court Sets Aside Order Denying Refund Apportionment in the Absence of Specific Prejudicial Rules Issue Whether the revenue authorities can completely deny the petitioner’s claim for apportionment of tax refunds among distinct commercial units solely based on generic procedural guidelines, in the absence of any specific rule under the GST framework that explicitly prohibits… Read More »
Transit Anticipatory Bail Granted For Ten Days to Seek Regular Relief in GST Evasion Case Issue Whether the petitioners are entitled to limited transit anticipatory bail under Section 438 of the Code of Criminal Procedure (or corresponding statutory provisions) to protect them from arrest while traveling to approach the jurisdictional forum in Chennai, following large-scale… Read More »
Partners Personally Liable Under Section 122 For Fake Billing And Fictitious Input Tax Credit Fraud Issue Whether the revenue authorities are legally justified in invoking Section 122 to impose individual personal penalties on the partners of a firm, in addition to the firm’s liabilities, when search findings, electronic records, and voluntary admissions establish their direct… Read More »
Ex-Parte Assessment Order Involving GSTR Mismatches Set Aside And Remanded Due To Timing Differences In Government TDS Reporting Issue Whether an ex-parte assessment order imposing tax, interest, and Section 74 penalties due to variations between GSTR-1/GSTR-3B and Form GSTR-7 can be sustained when the discrepancy arises because government departments report transactions and deposit TDS only… Read More »
Invocation of Section 74 Is Valid on Prima Facie Material but Material Errors Require Remand Invocation of Section 74 Is Valid on Prima Facie Material but Material Errors Require Remand Issue Whether the revenue authorities are legally entitled to invoke the fraud machinery under Section 74 based on the prima facie standard of “where it… Read More »